Section 6-8.1-4-1 - Establishment of division; division of audit; duties(a) The commissioner may establish within the department various divisions to assist in the administration and collection of the listed taxes.(b) Subject to the discretion of the commissioner as set forth in subsection (c), the commissioner shall establish within the department a division of audit, which shall: (1) upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable;(2) annually audit a statistical sampling of the returns filed for the listed taxes that are not administered by the special tax division;(3) review such federal tax returns and other data as may be helpful in performing the audit function;(4) furnish the commissioner, at the commissioner's request, with information showing the treatment that the Indiana tax statutes are given by the taxpayers and by the taxing officials and with other requested information; and(5) conduct audits requested by the commissioner or the commissioner's designee.(c) Notwithstanding the requirements set forth in this chapter regarding the establishment and duties of divisions within the department, if the commissioner finds that a transfer of duties or functions will increase the efficiency of the department, the commissioner may transfer any duties or functions from one (1) division to another division within the department.As added by Acts1980 , P.L. 61, SEC.1. Amended by P.L. 72-1988, SEC.1; P.L. 27-1992, SEC.3.